During the last decade a new technique in animal breeding has developed called genomic selection. It is based on estimations of the effect from genetic markers on traits that are calculated in a reference population. By genotyping individuals, genomic breeding values can then be estimated without phenotypic observations. The aim of this essay is to investigate the response of genomic selection on breeding schemes for dairy cattle. The accuracy of the genomic breeding values is affected by the proportion of observations included in the validation set and how often the equation for estimating breeding values is reevaluated.

The task was to design and manufacture a submersible displacement pump working with the wobble plate principle. The main task for the Wobble plate pump is to be used as a sewage pump for smaller households or dewatering pump in environments where small flows and high pressures are acquired. For these purposes ITT Flygt sell a screw pump, PC-Grinder 3068. The hydraulic part of the PC-Grinder is manufactured by a subcontractor. Therefore ITT Flygt wants to evaluate an alternative to their screwpump PC-Grinder, which can be entirely manufactured by them self.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

Galna Glassen is a company that has a unique way of selling ice cream in Sweden. The idea is for the costumer to be able to compose their own favorite ice cream, partly by choosing the flavor of ice cream but also by picking the ingredients. The ingredients that can be chosen from are around twenty and can be everything from cookies to candy to berries. When the costumer has chosen their ice cream and ingredients they are mixed together on a cooled granite board.The company was very successful when it was founded in the summer of 2011 and decided to expand to other cities in Sweden. They also wanted to explore the profitability of a mobile sales unit that is intended for festivals and events.The thesis is meant to develop Galna Glassen?s mobile sales unit.

This thesis is about developing a design that provides improved vacuum seal between a lead coating and a plastic coating during plastic extrusion processes of cables. This report is a part of the course MSGC 17 for Bachelor Engineers in mechanical engineering.The work is performed at Nexans Norway AS in Halden where they have a production of high voltage cables for sea-, and offshore industry. A problem they face is that they do not get enough good seal at the attachment to the plastic extrusion machine. They want to achieve a vacuum between a lead coating on the cable and a plastic coating of the cable for plastic extrusion, which is something they do not achieve today. The thesis is thus to come up with a design that provides better sealing against the cable.The work involves a construction part with the phases of product development processes.

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

Ericsson Mobile Communications AB (ECS) i Kumla producerar mobiltelefoner, främst digitala mobiltelefoner. Produktionsenheten ytmontage producerar idag kretskort baserade på prognos erhållen ifrån slutmontage som slutmonterar den färdiga telefonen. Problem har dock uppstått efter införandet av Build To Order (BTO), detta innebär en utvidgning av synen på att producera en telefon mot kundorder. Prognosen tar dock inte hänsyn till slumpmässiga fluktuationer, vilket innebär ojämn produktionstakt samt ökad belastning på personalen inom ytmontage. Problemen förvärras ytterligare genom att vissa kretskort ska produceras hos legoleverantörer.

This master thesis has been performed at the department of Machine Design at KTH, The Royal Institute of Technology. The thesis has been a part of a global development project in collaboration with Luleå University of Technology, Lund Faculty of Engineering and Stanford University. Corporate liaison and sponsor has been Immerse Global Inc. The project was also performed on sponsorship from the Product Innovation Engineering Program, PIEp. The thesis is a representation of some of the contributions made by the authors.The lack of clean drinking water is one of the key issues facing the world today.

I detta arbete har vi studerat tjänsten SMS-betalning. Vi har fokuserat på att utvärdera och beskriva tjänstens användningsområde samt dess styrkor och svagheter. Utifrån företaget Mobill, vars affärsidé är att utveckla en betalningstjänst via SMS har vi fått en bild av hur ett företag kan satsa på denna teknik. I en studie med konsumenterna har vi visat den generella bilden av inställningen till betalningstjänsten, detta för att vidare kunna utvärdera betalningssystemet. Dessa studier har båda en kvalitativ karaktär.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

 The purpose with this thesis was to develop a designguideline which will simplify the development of new products that will be laser welded. The need for this thesis has come forward from the quality problems that Volvo Construction Equipment, Components Division is having with their laser welding manufacturing unit. The reason for the problems emerges from the bad communication between the development unit and the manufacturing unit within the company when the products produced today was developed. This resulted in products that were hard to and in some cases almost impossible to weld. To avoid these problems from occurring again it was needed to gather the experiences within this area and compile it and present in a brief a pedagogical manner. The information for the groundwork of our results has been gathered by interviews of several key persons in Volvo Construction Equipment, Components Division.

The thesis was performed at the lighting company Zpecta AB. Zpecta needed to develop alternative attachment of their LED-luminaire Capella. Today Capella attaches in metal ceilings with four magnets. Zpecta got indications from their customers that there was a need for other attachments. The purpose is to determine the customer?s requirements and the interfaces that are considered for Capella.During the thesis, Capella was only on the market for testing and evaluation.The thesis was initiated to create a specification.

This thesis for the Master of Science degree was performed at Solectron Corporation in Norrköping. The background for the thesis was a need to develop and build two test fixtures to automatize testing and adjusting of transmitter modules (TX-fixture) and receiver modules (RX-fixture) which are head devices in DWDM-systems. The basic elements for the test fixtures are: Test board, switch board and DC/DC board. The main function of the test board is to handle communication between the transmitter and receiver modules and supply voltage to these modules. The test board was insufficient and modified with a microprocessor to handle the communication between the PC and the receiver module.

The purpose of the project was to make a system that could extract data from a mobile eye tracker and make it comparable with data from visual stimuli. The produced system was programmed in Java and provided all the necessary parts that were required to achieve the purpose. This provides a foundation for further research to determine whether the eye tracker is sufficiently accurate to diagnose Parkinson?s disease..

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.